During a survey, the assessee, a medical practitioner, voluntarily disclosed additional income to cover any discrepancies that might arise on verification of loose papers and consistently treated it as professional income. The Assessing Officer specifically examined the applicability of section 115BBE by issuing a detailed questionnaire, considered the assessee’s explanation and completed the assessment by taxing the income at normal rates. The Tribunal held that the Commissioner had not produced any material to establish that the income represented unexplained investment or income falling under sections 69, 69A or 69B. Since the Assessing Officer had taken a possible view after due enquiry, the assessment order was neither erroneous nor prejudicial to the interests of the Revenue. The revision under section 263 was quashed. (AY. 2018-19).